FAC Explorer

Audit 402023

FY End
2025-06-30
Total Expended
$1.73M
Findings
10
Programs
5
Organization: Marion County (SC)
Year: 2025 Accepted: 2026-05-22
Auditor: KENNETH COBB & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215412 2025-001 Material Weakness Yes P
1215413 2025-002 Material Weakness Yes P
1215414 2025-001 Material Weakness Yes P
1215415 2025-002 Material Weakness Yes P
1215416 2025-001 Material Weakness Yes P
1215417 2025-002 Material Weakness Yes P
1215418 2025-001 Material Weakness Yes P
1215419 2025-002 Material Weakness Yes P
1215420 2025-001 Material Weakness Yes P
1215421 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.40M Yes 2
93.563 CHILD SUPPORT SERVICES $217,036 Yes 2
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $61,332 Yes 2
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $29,538 Yes 2
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $17,489 Yes 2

Contacts

Name Title Type
L9E8FYYRAJG4 Brenda G. Jackson Auditee
8434649563 Brenda G Jackson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Marion County under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Rquirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becase the Schedule presents only a selected portion of the operations of the County it is not intended to and does not present the financial position or changes in net position of the County.
The County owed $314,658.39 to the SC Office of the Regulatory Staff as of June 30, 2025.

Finding Details

Finding 2025-001
The County does not prepare its annual financial statements and footnote disclosures. The County staff work with the auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance.
Finding 2025-002
Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.